COMMISSIONER TAX Vs. BIRLA YAMAHA LTD.

JUDGEMENT

(1.) The revisionist has preferred the present revision under Sec. 11 of the Trade Tax Act, read with Sec. 80(12) of the Uttarakhand Value Added Tax Act, 2005 to assail the order dtd. 24/7/2010, with separate application to seek condonation of delay of 4592 days in filing this revision.

(2.) The reasons disclosed in the applications seeking condonation of delay are that there were discussions at different levels in relation to the impugned judgment dtd. 24/7/2010 and time was taken in obtaining permission, contacting the lawyers, translating Hindi documents, and undertaking correspondence with the counsel for preparation of the present revision.

(3.) In our view, the aforesaid do not constitute sufficient cause to explain the immense delay in filing the present revision.